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SWIFT & CO. v. UNITED STATES

No. H-101.

38 F.2d 365 (1930)

SWIFT & CO. v. UNITED STATES.

Court of Claims.

February 17, 1930.

Attorney(s) appearing for the Case

G. Carroll Todd, of Washington, D. C. (Albert H. Veeder, Henry Veeder, and Francis E. Baldwin, all of Chicago, Ill., and T. Hardy Todd, of Washington, D. C., on the brief), for plaintiff.

Fred K. Dyar and Frank D. Strader, both of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (C. M. Charest and Ottamar Hamele, both of Washington, D. C., on the brief), for the United States.

Holmes, Brewster & Ivins, of Washington, D. C., amici curiæ.

Before BOOTH, Chief Justice, and WILLIAMS, LITTLETON, GRAHAM, and GREEN, Judges.

GREEN, Judge.

This is a suit on a claim for the refund of income and profits taxes for the taxable year 1918, based on section 204(b) of the Revenue Act of 1918 (40 Stat. 1061), which provided that:

"If for any taxable year beginning after October 31, 1918, and ending prior to January 1, 1920, * * * any taxpayer has sustained a net loss, the amount of such net loss shall * * * be deducted from the net income of the taxpayer for the preceding taxable year;...

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